The Berry Corporation owns a building with a basis of $$40,000$ that is subject to a debt of $$160,000.$ The FMV of the building is $$100,000.$ Berry distributes the property in a nonliquidating distribution $($along with the debt$)$ to Delia, its sole shareholder. What is the amount of the distribution to Delia?

a$.$ $$80,000.$

b$.$ $$50,000.$

c$.$ zero.

d$.$ $$30,000.$

e$.$ none of the above.